SDL Computation

The table below gives an example of how to calculate SDL:
Employee Remuneration
for the Month
SDL Payable Remarks
A $150.80 $2.00 Minimum of $2 is payable for remuneration below $800
B $609.50 $2.00 Minimum of $2 is payable for remuneration below $800
C $2,000.00 $5.00 0.25% of remuneration
D $4,500.00 $11.25 0.25% of remuneration
E $4,502.03 $11.25 Maximum of $11.25 is payable for remuneration above $4,500
$10,000 $11.25 Maximum of $11.25 is payable for remuneration above $4,500
Total $42.75
Total SDL Payable
(Rounded down)
$42.00 The rounding down should be done at the organisational level
i.e. after adding all employees


History of SDL Rates

Effective Date Rate Remuneration Ceiling Minimum SDL Maximum SDL
1-Oct-79 4.00% $750 $2.00 $30.00
1-Apr-85 2.00% $750 $15.00
1-Apr-86 1.00% $750 $7.50
1-Apr-95 1.00% $1,000 $10.00
1-Jul-00 1.00% $1,500 $15.00
1-Jul-04 1.00% $1,800 $18.00
1-Sep-05 1.00% $2,000 $20.00
1-Oct-08 0.25% $4,500 $11.25